| 德国部门预算管理经验对我国的借鉴 |
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| 引用本文： | 刘晓凤. 德国部门预算管理经验对我国的借鉴[J]. 安徽教育学院学报, 2007, 25(5): 41-45 |
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| 作者姓名： | 刘晓凤 |
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| 作者单位： | 湖北经济学院,财政与公共管理学院,湖北,武汉,430205 |
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| 摘 要： | 德国的部门预算管理在提高政府资金的使用效益、控制支出总量方面取得了良好效果。目前,我国正在构建公共财政体制,而部门预算是其中一个重要的环节。学习和借鉴德国的成功经验,对于我国部门预算改革有着重要的意义。
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| 关 键 词： | 部门预算 绩效考评 监督体系 |
| 文章编号： | 1001-5116（2007）05-0041-05 |
| 收稿时间： | 2007-07-29 |
| 修稿时间： | 2007-07-29 |
Germany Budget Management as Reference for China Sector''''s |
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| LIU Xiao-feng. Germany Budget Management as Reference for China Sector''''s[J]. Journal of Anhui Institute of Education, 2007, 25(5): 41-45 |
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| Authors: | LIU Xiao-feng |
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| Affiliation: | School of Finance and Public Administration, Hubei Economy College, Wuhan 430205, China |
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| Abstract: | Germany sector budget management has achieved good results in improving government outflow efficiency and controlling total expenditure.At present China is building pubic finance system among which sector budget is a key aspect.Studying and guided by Germany successful experiences will be of great importance to China's sector budget reform. |
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| Keywords: | Sector budget performance evaluation Surveillance system |
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